CSSD will match New Hire reports against our child support records to
locate parents, establish a child support order, or enforce an existing
order.

3.
What is the definition of "employer" for New Hire reporting purposes?

An "employer" for New Hire reporting purposes is the same as
for Federal income tax purposes [as defined by Section 3401(d) of the
Internal Revenue Code of 1986]. At a minimum, in any case where an
employer is required to give an individual a W-2 form, the employer
must meet the New Hire reporting requirements.

The "date of hire" is considered to be the first day services are
performed for wages by an individual. If an individual is a
rehire, then it is the first date services are performed for the rehire.

5.
If I layoff and then re-hire an employee, or an employee returns after a
leave of absence, do I need to send in another New Hire report?

If the employee returning to work is required to complete a new W-4 form,
the employer must report the individual as a new hire to CSSD. If,
however, the returning employee had not been formally terminated or
removed from payroll records, there is no need to report that individual
as a new hire.

Each New Hire report must contain the six data elements found on the
W-4 form:

Employee name, address and Social Security number

Employer name, address and Federal Employer Identification
number

Other helpful information is the employer's EIN number and the
employee's date of birth, date of hire and state of hire.

9.
Are there different reporting timeframes for employers who will submit
New Hire reports electronically? What record layout should I use?

If you are an employer who is sending reports in by magnetic tape or
electronically, two monthly transmissions must be made which are not
less than 12 nor more than 16 days apart. Please call the Employer
Assistance Section for format requirement. In Anchorage, the number is
269-6901. The number for the rest of Alaska is 877-269-6685.
[See Data
Elements]

10.
Do I need to do a New Hire report on a newly hired individual who quits
before the New Hire report is due?

Yes. Because the employer/employee relationship existed and wages were
earned, a New Hire report must be submitted. Even though the employment
period was short, the information may be the key to locating a
noncustodial parent.